Agreed: we do not reduce basis of new roof, its completely depreciable.  Maybe I misspoke? (A) I need to reduce the basis of the original house by the calculated $4630 loss on its tear off.  Thus I need to reduce basis in Asset Entry & continue (?) over its original life beg. In ’13 (at this time Asset Entry doesn’t seem to allow partial write-downs on original basis.  Producer Price Index (PPI) calculations provide loss figure for old roof portion of original house.    Replace my 1st sentence with "Placed in svc 3/9/13, Bldg cost (net land) $59K, Historic Cost of roof $6057 (incl in $59K basis- per PPI calcs). [Rptd wrong basis house/land bc I have 3 rentals}

(B) The roof write-off from F4864, Casualty & Theft loss provides an ordinary write off $4630 on F4797, line 14 as an ordinary gain.  IMO the roof loss (of undepreciated basis) is a capital loss since the house is a capital asset.